@article{oai:nagoya.repo.nii.ac.jp:00011301,
 author = {森田, 雄一 and Morita, Yuichi},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {The purpose of this paper is to analyze the effects of population structure change by population aging on prefectural residents tax. Japan has entered the era of the decrease in population, and the age structure will change in future. According to “Population Projection by prefecture” released by the National Institute of Population and Social Security Research, the productive population will decrease and aged population will increase in all prefectures by 2035. This change will probably give big impact to fiscal revenue. Because productive population decreases when population decreases, the number of the tax payers also decrease. We calculate aggregate income of all employees in every prefecture by using population prediction(case with migration and with no migration) and earning data. Because aggregate income of all employees is regarded as maximum value of a taxation base in this paper, its change corresponds with fluctuation of tax revenue. According to the estimate, aggregate income of all employees decrease gradually, but its impact is quite different in each prefecture.},
 pages = {199--211},
 title = {人口構造の変化が道府県民税に与える効果について},
 volume = {57},
 year = {2010}
}